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TR 2005/7 - Income tax: the taxation implications of 'partnership salary' agreements   flag 

[2005] ATOTR 7
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Partnership Act 1963 (ACT) s29
Taxation Administration Act 1953 (Cth)
Conveyancing Act 1919 (NSW) s1, s5, s6, s72, s90, s92
Partnership Act 1892 (NSW) s24
Partnership Act 1891 (Qld) s24, s27, s29
Property Law Act 1974 (Qld) s50, s75, s85
Law of Property Act 1936 (SA) s40
Partnership Act 1891 (SA)
Conveyancing and Law of Property Act 1884 (Tas) s62
Partnership Act 1891 (Tas)
Property Law Act 1958 (Vic) s82
Partnership Act 1958 (Vic)
Property Law Act 1969 (WA) s52
Law of Property Act 1925

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Scott and Commissioner of Taxation [2002] AATA 778; (2002) 50 ATR 1235 Administrative Appeals Tribunal Australia 4 Sep 2002 AustLII flag 8
Browne v Commissioner of State Revenue (2002) 51 ATR 184 Australia circa 2002 Legal Online / Westlaw flag 2
MacKinlay (Inspector of Taxes) v Arthur Young McClelland Moores & Co (a firm) [1990] 2 AC 239; [1990] 1 All ER 45; 62 Tax Cas 704 United Kingdom circa 1990 LexisNexis / Westlaw flag 43
NT87/2101 and Commissioner of Taxation [1989] AATA 510; (1989) 20 ATR 3905 Administrative Appeals Tribunal Australia 10 Aug 1989 AustLII flag 2
FCT v Galland [1986] HCA 83; (1986) 162 CLR 408; (1986) 68 ALR 403; (1986) 18 ATR 33; 61 ALJR 69 High Court of Australia Australia - Commonwealth 16 Dec 1986 AustLII flag 26
(1985) 28 CTBR (NS) Case 81 (1985) 28 CTBR (NS) Case 81 Australia circa 1985 flag 3
FCT v Everett [1980] HCA 6; (1980) 143 CLR 440; (1980) 28 ALR 179; (1980) 10 ATR 608; (1980) 54 ALJR 196 High Court of Australia Australia - Commonwealth 27 Feb 1980 AustLII flag 194
(1968) 14 CTBR (NS) Case 59 (1968) 14 CTBR (NS) Case 59 Australia circa 1968 flag 2
Stewart v Hawkins [1960] SR (NSW) 104 Supreme Court of New South Wales Australia - New South Wales circa 1960 flag 8
Rose v FCT [1951] HCA 68; (1951) 84 CLR 118; [1951] ALR 974; 9 ATD 334; (1951) 5 AITR 197 High Court of Australia Australia - Commonwealth 5 Nov 1951 AustLII flag 59
Watson v Haggitt [1928] AC 127 United Kingdom circa 1928 LexisNexis / Westlaw flag 16
Ellis v Joseph Ellis & Co [1905] UKLawRpKQB 4; [1905] 1 KB 324 United Kingdom 16 Jan 1905 CommonLII flag 33
450 Atr 613 450 ATR 613 Australia circa 1990 Legal Online / Westlaw flag 2
142 CTBR (NS) Case 110 142 CTBR (NS) Case 110 Australia circa 1990 flag 2
110 CTBR (NS) 16 110 CTBR (NS) 16 Australia circa 1990 flag 2
3 CTBR (NS) Case 11 3 CTBR (NS) Case 11 Australia circa 1990 flag 2

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